Land Use & Zoning

Iowa's historic preservation tax credit program encourages rehabilitation of:

AOnly state-owned historic buildings
BIowa's historic buildings and structures listed on the National Register of Historic Places or the Iowa Site Inventory✓ Correct
CAll Iowa buildings more than 50 years old
DIREC-designated heritage properties

Explanation

Iowa's Historic Preservation Tax Credit program provides state tax credits for qualifying rehabilitation expenditures on Iowa historic structures. Eligible buildings must be on the National Register of Historic Places or the Iowa Site Inventory, and rehabilitation must meet Secretary of Interior standards.

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